A. Any State licensee originally entering upon any occupation listed in section 5.04.020 of this chapter shall pay the tax therefor at the Office of the City Clerk on or before the date upon which he enters upon such occupation. Such licensee shall provide a copy of his current State license before payment of an Occupation Tax will be accepted. Thereafter, the licensee shall pay the tax annually on or before July 1.
B. For the initial issuance of a license required under this section issued on or after January 1 of the license year, the Occupation Tax subject to this section shall be one-half (1/2) of the amount listed in section 5.04.020 of this chapter.
C. Any person who engages in any of the occupations taxed by this chapter without paying such Occupation Tax imposed therefor in advance of such operation is guilty of an offense against the City. Each day of such violation shall constitute a separate offense.
D. The City Clerk shall make an annual report to the Alcoholic Beverage Laws Enforcement (ABLE) Commission covering the fiscal year, showing the number and class of licensees subject to the Occupational Tax and the amount of money collected from such tax. (Ord. 2117, 2018: Ord. 1931 § 2, 2009)